mandatory audit rotation

PUBLIC ACCOUNTING FIRMS: Required Study on the Potential Effects of Mandatory Audit Firm Rotation doc

PUBLIC ACCOUNTING FIRMS: Required Study on the Potential Effects of Mandatory Audit Firm Rotation doc
Ngày tải lên : 23/03/2014, 03:20
... Mandatory Audit Firm Rotation May Affect Public Accounting Firms’ Investment in Audit Tools Opponents of mandatory audit firm rotation expressed concern that limited audit tenure under mandatory rotation ... independent auditors are doing. Survey Groups Views on Implementing Mandatory Audit Firm Rotation if Required and Other Alternatives for Enhancing Audit Quality If mandatory audit firm rotation ... Potential Impact on Audit- Related Costs and Fees Opponents of mandatory audit firm rotation believe that the more frequent change in auditors likely to occur under mandatory audit firm rotation will...
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chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]

chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]
Ngày tải lên : 06/01/2015, 19:41
... of implementing mandatory audit firm r otation. Although conventional wisdom sug- gests that requiring mandatory rotation will enhance auditor independence, this study suggests that the mandatory audit firm rotation ... how mandatory rotation affects audit pricing and auditor independence, I analyze the audit fee payments and optimal investigation strategies of the audit committee in non -rotation- required and rotation- required ... of mandatory audit firm rotation 267 by focusing on the economic costs of mandatory audit firm rotation while taking into account the enhanced role of an independent board (or an independent audit...
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
Ngày tải lên : 06/01/2015, 19:41
... independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: ... perceptions of audit quality, we consistently find that investors perceive mandatory audit- partner rotation as enhancing audit quality, suggesting that mandatory audit- partner rotation enhances auditor ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation, ...
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
Ngày tải lên : 06/01/2015, 19:41
... effect of mandatory audit partner rotation on audit quality and perceptions of audit quality using audit data from Taiwan, where a five- year partner rotation became de facto mandatory in 2004. Audit ... 6 Auditor competence and independence thus are critically important to the value or per- ceived value of an audit. 7 Mandatory audit partner rotation and audit quality Mandatory audit ... examined the effect of mandatory audit partner rotation on audit quality and has not tested the validity of the implicit belief that mandatory audit partner rotation enhances audit quality. We examine...
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bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
Ngày tải lên : 06/01/2015, 19:41
... the audit firm or the audit partner. Most of the evidence on the effects of auditor rotation on audit quality is based on audit firm rotation, although to date regulators have yet to require audit firm ... of professional auditors believe that audit partner rotation enhances audit quality. 1 Regulators are requiring auditor rotation out of concern that long tenure may erode auditor independence ... of mandatory audit partner rotation. The authors compare clients required to change their audit partners in 2004 with (a) clients not yet subject to mandatory rotation, (b) clients in the mandatory...
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]
Ngày tải lên : 06/01/2015, 19:41
... classification: M41 M42 Keywords: Mandatory audit partner rotation Audit market concentration Audit quality This research examines the audit quality consequences of China's mandatory audit partner rotation (MPR) ... between audit quality and long audit partner tenure using data from Australia for a pe- riod when audit partner rotation was not mandatory. They find that audit quality declines with audit partner ... examines audit quality in China in the years immedi- ately following mandatory audit partner rotations. Using a sample of 273 Chinese firms that are subject to mandatory audit partner rotations, we...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]
Ngày tải lên : 06/01/2015, 19:41
... kinds of rotations (i.e. audit firm and audit partner) are mandatory. Using modified audit opinions, the authors document a positive effect of mandatory audit partner rotation on audit quality ... perception of audit quality, and we observe results consistent with an increase in audit quality perception in the last engagement period. Keywords: mandatory rotation, audit firm rotation, audit ... Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Abstract Using a setting where mandatory audit firm rotation has been effective...
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carcello and reid - 2014 - investor reaction to the prospect of mandatory audit firm rotation

carcello and reid - 2014 - investor reaction to the prospect of mandatory audit firm rotation
Ngày tải lên : 06/01/2015, 19:41
... the Prospect of Mandatory Audit Firm Rotation SUMMARY: The PCAOB is currently considering the implementation of mandatory audit firm rotation in hopes of better aligning auditors’ interests ... imposing mandatory audit firm rotation, and these studies generally are supportive of audit firm rotation. Dopuch et al. (2001) experimentally test the effect of regulating firm rotation on auditor ... long auditor tenure negatively. Evidence Against Mandatory Audit Firm Rotation Opponents of firm rotation suggest that artificially limiting auditor tenure would cause an overall decrease in audit...
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carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]
Ngày tải lên : 06/01/2015, 19:41
... euros (continued) Table I. Auditor rotation 2002: legislative process Mandatory audit firm rotation in Spain 685 Date Political group Doc a Mandatory rotation Years b Who rotates? Which companies are subject to mandatory rotation? ... the mandatory rotation requirement enforced on Spanish auditors – i.e. Spanish audit firms did not in practice have to rotate in a statutory, mandatory fashion. Under the Spanish Audit Law, the rotation ... on mandatory audit firm rotation. The third section provides a brief account of the history of auditing regulation in Spain and explores in detail the process by which mandatory audit firm rotation...
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casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]

casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]
Ngày tải lên : 06/01/2015, 19:41
... provides some support for mandatory audit firm rotation Yes Arel et al. (2006) Audit firm rotation and modified audit opinions An experiment with 105 CPA firm auditors Mandatory audit firm rotation is associated with ... with mandatory audit firm rotation. Perceptions of audit quality are unchanged with mandatory audit firm rotation Mixed Kwon et al. (2011) Mandatory audit firm rotation and audit quality Korean audits from 2000 ... 2007 Audit quality was unchanged after mandatory audit firm rotation was introduced No Lowensohn et al. (working paper) Mandatory audit firm rotation and audit quality Florida municipal and county audits...
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chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]

chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
Ngày tải lên : 06/01/2015, 19:42
... permission. an audit regime similar to mandatory auditor rotation, audit quality does appear to improve when the duration of the auditor-client relationship is truncated. This suggests that mandating auditor ... mandatory rotation reduces the auditor’s willingness to issue biased reports. Dopuch et al. conclude that mandatory rotation, with or without mandatory retention requirement, can increase auditor ... whether auditor designation (selective mandatory auditor rotation) improves audit quality. DeAngelo (1981a) and Watts and Zimmerman (1981, 1986) define audit quality as the probability that an auditor...
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daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]

daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]
Ngày tải lên : 06/01/2015, 19:42
... Partner Rotation: Direct and Indirect Consequences to Audit Quality’’ ( Daugherty et al. 2012), we surveyed practicing audit partners to examine their perceptions of mandatory audit partner rotation ... 2013 Published Online: March 2013 audit quality. SOX accelerated lead audit partner rotation on U.S. public company audits from seven to five years. Further, SOX extended mandatory rotation to the engagement ... Higgs P32 Current Issues in Auditing Volume 7, Issue 1, 2013 Direct Effects of Rotation on Audit Quality Surveyed partners view mandatory rotation, in general, as improving auditor independence both...
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edwards - 2014 - the battle over mandatory audit firm rotation [mafr]

edwards - 2014 - the battle over mandatory audit firm rotation [mafr]
Ngày tải lên : 06/01/2015, 19:42
... impose mandatory audit firm rotation in a bid to improve auditor independence and audit quality. And the author asks: Is a game of musical chairs the real answer to the issues relating to auditor ... the Potential Effects of Mandatory Audit Firm Rotation , in November 2003 as required in Section 207 of SOX (the Act). The report stated “that mandatory audit firm rotation may not be the ... studies, audit quality may actually suffer in the early years of a new engagement, as the new auditor climbs a steep learning curve. Opponents of mandatory rotation also argue that mandatory rotation...
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ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]

ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]
Ngày tải lên : 06/01/2015, 19:42
... Big 4 auditors when switching their audit firm (e.g. DBV, 2010; European Commission, 2011b). Conclusively, small audit firms might suffer from manda- tory audit firm rotation. Thus, mandatory audit ... consider mandatory audit firm rotation a useful way to improve the perception of independence. Ebimobowei and Keretu (2011) find that mandatory audit firm rotation increases the quality of audit reports ... with mandatory audit firm rotation. 1 Some countries (e.g. Italy and Oman) have implemented mandatory rotation for all listed companies in the past. Other countries have mandated audit firm rotation...
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firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]
Ngày tải lên : 06/01/2015, 19:42
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kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]
Ngày tải lên : 06/01/2015, 19:43
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kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]
Ngày tải lên : 06/01/2015, 19:43
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ionescu - 2014 - the effect of mandatory partner rotation on audit quality [mapr]

ionescu - 2014 - the effect of mandatory partner rotation on audit quality [mapr]
Ngày tải lên : 06/01/2015, 19:43
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jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]
Ngày tải lên : 06/01/2015, 19:43
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khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]

khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]
Ngày tải lên : 06/01/2015, 19:43
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